National And Local Tax Authorities After The Merger Research On Personnel Incentive Of County Tax Bureau

In 2018,China ended the tax sharing system that had lasted for 24 years and launched the reform of merging provincial,city,county,state and local tax agencies.The consolidation of state and local taxes saves the cost of collection,improves management,and better serves taxpayers.However,While carrying out tax collection and administration system reform,due to the long time for the establishment of state and local tax agencies,as well as the influence of various factors such as the tax environment and the incentive means of tax staff,the enthusiasm of the tax staff working after the merger of the two agencies has not been given a good play.The county-level tax bureau,as the most basic level of the whole tax system,accounts for 70% of the total tax staff.It is not only the powerful executor of the superior policies,but also the most terminal for the implementation of national policies,the first window to contact taxpayers,the cornerstone of the entire tax system,and the image of the government system.Therefore,it is of great practical significance and value to strengthen the research on the incentive issue of county-level tax officials after the merger of state and local taxes,to further integrate the national and local tax officials,and reduce the tax cost.G county is a national-level poverty-stricken county,located in the northeastern border of Shanxi Province,surrounded by mountains and adjacent to Hebei province.Due to geographical and natural resource constraints,its economic development is slow,the number of tax sources is limited,the structure of tax sources is single.G county tax bureau is from the original G county tax bureau and the local tax bureau merged in July2018.Before the merger,the basic work concept of G county national taxation bureau and local taxation bureau was "collecting taxes for the people and collecting wealth for the country".But in the actual work,the former work idea is each performs its duty,the responsibility to the person,and the latter pays more attention to the leader takes the lead,the above rate below,the whole advance.Due to the differences in organizational culture,reward methods and work habits for a long time,the newly merged G county tax bureau is faced with many problems in the process of motivating tax personnel to actively accomplish the organizational goals.The challenges and difficulties it faces and the countermeasures it takes have a certain universality and representativeness in all county tax bureaus.Therefore,the author takes G county tax bureau as an example to discuss its personnel incentive problems in the context of the merger of state and local tax agencies,so as to provide some feasible measures and ideas for the county tax bureau to deal with the personnel incentive problems.Therefore,in this paper,starting from the perspective of staff incentive,using literature study to re-examine the G county tax bureau staff incentive,using the method of data analysis and field survey analyzed the reasons behind its management,the integrated use of the system and comparative research methods on how to face the tax official at the county level staff incentive problems,puts forward some measures.In addition to the introduction and conclusion,the main body of this paper is the following four chapters:The first chapter is the state,local tax agencies combined personnel incentive overview.This paper mainly defines and interprets the core concept of personnel incentive after the combination of national and local taxes,and expounds the relevant theories and the necessity of strengthening personnel incentive.The second chapter focuses on the Current status of personnel incentives in the tax system.The status quo of tax bureau in G county and the incentive measures adopted by tax workers are reviewed.And clarify the annual evaluation of incentives,promotion system incentives,material incentives and spiritual incentives and other achievements.The third chapter mainly discusses the problems and causes of personnel incentives in the tax system after the merger of the state and local taxauthorities in G county.Based on careful study,it is believed that there are the following five problems: employees' weak sense of organizational belonging,weak incentive effect of the existing promotion mechanism,low enthusiasm of employees,poor constraint effect of employees at a certain level,and weak positive reinforcement incentive effect.And through in-depth analysis to find out the reasons for the problems: the organizational culture construction is not perfect,the promotion mechanism is not scientific,the performance evaluation system is not perfect,the downward flow of cadres channel is not smooth,the material incentive form is one-sided and single.The fourth chapter mainly expounds the countermeasures to improve the personnel incentive of tax system after the merger of state and local tax organs.Based on my own work experience,the author studied the actual situation of G county tax bureau,and put forward some Suggestions for the county tax bureau in the face of personnel motivation from four dimensions.Second,broaden the promotion channels;Third,improve the personnel downgrading system;Fourth,the implementation of differentiated material incentives.The author according to their own county tax bureau five years of working experience in G,of G county tax bureau tax personnel agencies,and involves the related psychological tendency has carried on the detailed analysis,and according to different psychological trend in combination with the relevant incentive theory,pointedly summed up some measures how to motivate the county tax bureau staff,at the county level of our country tax bureau how to better complete the organization work target,improve tax collection and administration management ability have a certain reference significance.